Income tax: what is a personal services business

TR 2001/8 deals with the alienation of personal services income measure contained in Part 2-42 of the Income Tax Assessment Act 1997 and explains what is a personal services business.

Although the principles set out in this Ruling are being maintained, this Ruling is being withdrawn as it is no longer current.

It has been replaced by Taxation Ruling TR 2022/3 Income tax: personal services income and personal services businesses, which issued on 23 November 2022. TR 2022/3 maintains the principles set out in TR 2001/8, while taking legislative changes and judicial decisions into account.